Transaction Code F336 

Proposed for FY 2017 

1 IRC Handout 12/03/15 

Current TC’s 

F336 To record the closing of revenue, expense, and other financing source accounts 

to cumulative results of operations. 

F338 To record the closing of gains and miscellaneous items into cumulative results of 

operations. 

F340 To record the closing of losses and miscellaneous items into cumulative results 

of operations. 

F342 To record closing of fiscal-year activity to unexpended appropriations. 

F344 To record the closing of used authority of guaranteed loan level upon completion 

of guaranteed loan programs. 

 

Proposed TC’s 

Modified 

F336 

To record the closing of non-Tax revenue to cumulative results of operations. 

New F337 To record the closing of Tax revenue accounts to cumulative results of 

operations. 

New F338 To record the closing of expense accounts to cumulative results of operations. 

New F339 To record the closing of other financing source and expended appropriation 

accounts to cumulative results of operations. 

Modified 

F338F340

To record the closing of gains and miscellaneous items into cumulative results 

of operations. 

F341 To record the closing of losses and miscellaneous items into cumulative results 

of operations. 

F342 To record closing of fiscal-year activity to unexpended appropriations. 

F344 To record the closing of used authority of guaranteed loan level upon 

completion of guaranteed loan programs. 

 

 

Revised 

F336 

 To record the closing of non-Tax revenue, expense, and other financing source accounts to cumulative 

results of operations. 

 

 Budgetary Entry 

 None 

 

 Proprietary Entry 

 Debit 331000 Cumulative Results of Operations 

 Debit 510000 Revenue From Goods Sold 

 Debit 520000 Revenue From Services Provided 

 Debit 531000 Interest Revenue - Other 

 Debit 531100 Interest Revenue - Investments 

 Debit 531200 Interest Revenue - Loans Receivable/Uninvested Funds 

 Debit 531300 Interest Revenue - Subsidy Amortization 

 Debit 531400 Dividend Income Accounted for Under the Provisions of the Federal Credit 

Reform Act 

 Debit 532000 Penalties and Fines Revenue 
Transaction Code F336 

Proposed for FY 2017 

2 IRC Handout 12/03/15 

 Debit 532500 Administrative Fees Revenue 

 Debit 540000 Funded Benefit Program Revenue 

 Debit 540500 Unfunded FECA Benefit Revenue

 Debit 550000 Insurance and Guarantee Premium Revenue 

 Debit 560000 Donated Revenue - Financial Resources 

 Debit 561000 Donated Revenue - Nonfinancial Resources 

 Debit 564000 Forfeiture Revenue - Cash and Cash Equivalents 

 Debit 565000 Forfeiture Revenue - Forfeitures of Property 

Debit 570000 Expended Appropriations 

Debit 570500 Expended Appropriations - Prior Period Adjustments Due to Corrections of Errors - Years 

Preceding the Prior Year 

Debit 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors 

Debit 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles 

Debit 572000 Financing Sources Transferred In Without Reimbursement 

Debit 574000 Appropriated Dedicated Collections Transferred In 

Debit 575000 Expenditure Financing Sources - Transfers-In 

Debit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

Debit 575600 Nonexpenditure Financing Sources - Transfers-In - Capital Transfers 

Debit 577500 Nonbudgetary Financing Sources Transferred In 

Debit 578000 Imputed Financing Sources 

Debit 579000 Other Financing Sources 

Debit 579100 Adjustment to Financing Sources - Credit Reform 

Debit 579500 Seigniorage 

Debit 580000 Tax Revenue Collected - Not Otherwise Classified 

Debit 580100 Tax Revenue Collected - Individual

Debit 580200 Tax Revenue Collected – Corporate 

Debit 580300 Tax Revenue Collected - Unemployment 

Debit 580400 Tax Revenue Collected - Excise 

Debit 580500 Tax Revenue Collected - Estate and Gift 

Debit 580600 Tax Revenue Collected - Customs 

Debit 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified 

Debit 582100 Tax Revenue Accrual Adjustment - Individual 

Debit 582200 Tax Revenue Accrual Adjustment - Corporate 

Debit 582300 Tax Revenue Accrual Adjustment - Unemployment 

Debit 582400 Tax Revenue Accrual Adjustment - Excise 

Debit 582500 Tax Revenue Accrual Adjustment - Estate and Gift 

Debit 582600 Tax Revenue Accrual Adjustment - Customs

 Debit 590000 Other Revenue 

 Debit 592100 Valuation Change in Investments - Exchange Stabilization Fund 

 Debit 592200 Valuation Change in Investments for Federal Government Sponsored Enterprise 

 Debit 592300 Valuation Change in Investments - Beneficial Interest in Trust 

Debit 599700 Financing Sources Transferred In From Custodial Statement Collections 

Debit 619000 Contra Bad Debt Expense - Incurred for Others 

Debit 619900 Adjustment to Subsidy Expense 

Debit 660000 Applied Overhead 
Transaction Code F336 

Proposed for FY 2017 

3 IRC Handout 12/03/15 

Debit 661000 Cost Capitalization Offset 

 Credit 331000 Cumulative Results of Operations 

 Credit 510900 Contra Revenue for Goods Sold

 Credit 520900 Contra Revenue for Services Provided 

 Credit 531500 Contra Revenue for Dividend Income Accounted for Under the Provisions of the 

Federal Credit Reform Act 

 Credit 531700 Contra Revenue for Interest Revenue - Loans Receivable 

 Credit 531800 Contra Revenue for Interest Revenue - Investments 

 Credit 531900 Contra Revenue for Interest Revenue - Other 

 Credit 532400 Contra Revenue for Penalties and Fines 

 Credit 532900 Contra Revenue for Administrative Fees 

 Credit 540600 Contra Revenue for Unfunded FECA Benefit Revenue 

 Credit 540900 Contra Revenue for Funded Benefit Program Revenue 

 Credit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue 

 Credit 560900 Contra Revenue for Donations - Financial Resources 

 Credit 561900 Contra Donated Revenue - Nonfinancial Resources 

 Credit 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents 

 Credit 565900 Contra Forfeiture Revenue - Forfeitures of Property 

 Credit 573000 Financing Sources Transferred Out Without Reimbursement

 Credit 574500 Appropriated Dedicated Collections Transferred Out

 Credit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other 

 Credit 576600 Nonexpenditure Financing Sources - Transfers-Out - Capital Transfers 

 Credit 577600 Nonbudgetary Financing Sources Transferred Out 

 Credit 579200 Financing Sources To Be Transferred Out - Contingent Liability 

 Credit 583000 Contra Revenue for Taxes - Not Otherwise Classified 

 Credit 583100 Contra Revenue for Taxes - Individual 

 Credit 583200 Contra Revenue for Taxes - Corporate 

 Credit 583300 Contra Revenue for Taxes - Unemployment 

 Credit 583400 Contra Revenue for Taxes - Excise 

 Credit 583500 Contra Revenue for Taxes - Estate and Gift 

 Credit 583600 Contra Revenue for Taxes - Customs 

 Credit 589000 Tax Revenue Refunds - Not Otherwise Classified 

 Credit 589100 Tax Revenue Refunds - Individual 

 Credit 589200 Tax Revenue Refunds - Corporate 

 Credit 589300 Tax Revenue Refunds - Unemployment 

 Credit 589400 Tax Revenue Refunds - Excise 

 Credit 589500 Tax Revenue Refunds - Estate and Gift 

 Credit 589600 Tax Revenue Refunds - Customs 

 Credit 590900 Contra Revenue for Other Revenue 

 Credit 591900 Revenue and Other Financing Sources - Cancellations 

 Credit 599000 Collections for Others - Statement of Custodial Activity 

 Credit 599100 Accrued Collections for Others - Statement of Custodial Activity 

 Credit 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position 

 Credit 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position 
Transaction Code F336 

Proposed for FY 2017 

4 IRC Handout 12/03/15 

 Credit 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the 

General Fund of the Treasury 

 Credit 610000 Operating Expenses/Program Costs

 Credit 615000 Expensed Asset

 Credit 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the 

Federal Financing Bank

 Credit 632000 Interest Expenses on Securities

 Credit 633000 Other Interest Expenses

 Credit 634000 Interest Expense Accrued on the Liability for Loan Guarantees

 Credit 640000 Benefit Expense

 Credit 650000 Cost of Goods Sold

 Credit 671000 Depreciation, Amortization, and Depletion

 Credit 672000 Bad Debt Expense

 Credit 673000 Imputed Costs

 Credit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 680000 Future Funded Expenses

 Credit 685000 Employer Contributions to Employee Benefit Programs Not Requiring Current-Year 

Budget Authority (Unobligated)

 Credit 690000 Nonproduction Costs

 

 
Transaction Code F336 

Proposed for FY 2017 

5 IRC Handout 12/03/15 

NewF337 To record the closing of Tax revenue to cumulative results of operations. 

 

 Budgetary 

Entry 

None 

 

 Proprietary 

Entry 

Debit 331000 Cumulative Results of Operations 

Debit 580000 Tax Revenue Collected - Not Otherwise Classified 

Debit 580100 Tax Revenue Collected - Individual 

Debit 580200 Tax Revenue Collected – Corporate

Debit 580300 Tax Revenue Collected - Unemployment 

Debit 580400 Tax Revenue Collected - Excise 

Debit 580500 Tax Revenue Collected - Estate and Gift 

Debit 580600 Tax Revenue Collected - Customs 

Debit 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified 

Debit 582100 Tax Revenue Accrual Adjustment - Individual 

Debit 582200 Tax Revenue Accrual Adjustment - Corporate 

Debit 582300 Tax Revenue Accrual Adjustment - Unemployment 

Debit 582400 Tax Revenue Accrual Adjustment - Excise 

Debit 582500 Tax Revenue Accrual Adjustment - Estate and Gift 

Debit 582600 Tax Revenue Accrual Adjustment - Customs 

 Credit 331000 Cumulative Results of Operations 

 Credit 583000 Contra Revenue for Taxes - Not Otherwise Classified 

 Credit 583100 Contra Revenue for Taxes - Individual 

 Credit 583200 Contra Revenue for Taxes - Corporate 

 Credit 583300 Contra Revenue for Taxes - Unemployment 

 Credit 583400 Contra Revenue for Taxes - Excise 

 Credit 583500 Contra Revenue for Taxes - Estate and Gift 

 Credit 583600 Contra Revenue for Taxes - Customs 

 Credit 589000 Tax Revenue Refunds - Not Otherwise Classified 

 Credit 589100 Tax Revenue Refunds - Individual 

 Credit 589200 Tax Revenue Refunds - Corporate 

 Credit 589300 Tax Revenue Refunds - Unemployment 

 Credit 589400 Tax Revenue Refunds - Excise 

 Credit 589500 Tax Revenue Refunds - Estate and Gift 

 Credit 589600 Tax Revenue Refunds - Customs

 

 

Formatted Table

Formatted Table
Transaction Code F336 

Proposed for FY 2017 

6 IRC Handout 12/03/15 

 

New F338 To record the closing of expense to cumulative results of operations. 

 

 Budgetary Entry 

 None 

 

 Proprietary 

Entry 

 Debit 331000 Cumulative Results of Operations 

 Debit 619000 Contra Bad Debt Expense - Incurred for Others 

 Debit 619900 Adjustment to Subsidy Expense 

 Debit 660000 Applied Overhead 

 Debit 661000 Cost Capitalization Offset 

 Credit 331000 Cumulative Results of Operations 

 Credit 610000 Operating Expenses/Program Costs 

 Credit 615000 Expensed Asset 

 Credit 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the 

Federal Financing Bank

 Credit 632000 Interest Expenses on Securities 

 Credit 633000 Other Interest Expenses 

 Credit 634000 Interest Expense Accrued on the Liability for Loan Guarantees 

 Credit 640000 Benefit Expense 

 Credit 650000 Cost of Goods Sold 

 Credit 671000 Depreciation, Amortization, and Depletion 

 Credit 672000 Bad Debt Expense 

 Credit 673000 Imputed Costs 

 Credit 679000 Other Expenses Not Requiring Budgetary Resources 

 Credit 680000 Future Funded Expenses 

 Credit 685000 Employer Contributions to Employee Benefit Programs Not Requiring CurrentYear Budget Authority (Unobligated) 

 Credit 690000 Nonproduction Costs 

 

 
Transaction Code F336 

Proposed for FY 2017 

7 IRC Handout 12/03/15 

New F339 To record the closing of other financing source and expended appropriation accounts to cumulative results 

of operations. 

 

 Budgetary Entry 

None 

 

 Proprietary Entry 

Debit 331000 Cumulative Results of Operations 

Debit 570000 Expended Appropriations 

Debit 570500 Expended Appropriations - Prior Period Adjustments Due to Corrections of 

Errors - Years Preceding the Prior Year 

Debit 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of 

Errors 

Debit 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in 

Accounting Principles 

Debit 572000 Financing Sources Transferred In Without Reimbursement 

Debit 574000 Appropriated Dedicated Collections Transferred In 

Debit 575000 Expenditure Financing Sources - Transfers-In

Debit 575500 Nonexpenditure Financing Sources - Transfers-In - Other 

Debit 575600 Nonexpenditure Financing Sources - Transfers-In - Capital Transfers 

Debit 577500 Nonbudgetary Financing Sources Transferred In 

Debit 578000 Imputed Financing Sources 

Debit 579000 Other Financing Sources 

Debit 579100 Adjustment to Financing Sources - Credit Reform 

Debit 579500 Seigniorage 

 Credit 573000 Financing Sources Transferred Out Without Reimbursement 

 Credit 574500 Appropriated Dedicated Collections Transferred Out 

 Credit 576000 Expenditure Financing Sources - Transfers-Out 

 Credit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other 

 Credit 576600 Nonexpenditure Financing Sources - Transfers-Out - Capital Transfers 

 Credit 577600 Nonbudgetary Financing Sources Transferred Out 

 Credit 579200 Financing Sources To Be Transferred Out - Contingent Liability 

 Credit 591900 Revenue and Other Financing Sources - Cancellations 

 Credit 599000 Collections for Others - Statement of Custodial Activity 

 Credit 599100 Accrued Collections for Others - Statement of Custodial Activity 

 Credit 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position 

 Credit 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net 

Position 

 Credit 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other 

Than the General Fund of the Treasury

Formatted Table